1,720,976 research outputs found
Legal and Financial Problems of International Joint Custody of Children
Full text linkThe aim of this article is to analyze very interesting and currently up-to-date area of children living in international joint custody from the legal and financial point of view. This covers the situation when custody of a child is awarded to both parents living in different states of the European Union (or also other states). The number of marriages contracted between Czech nationals and foreign nationals and also between nationals from two different states (not necessarily inside European Union) increases every year while free movement of people is a real practice today. Because these international marriages are becoming more common they bring new problems that must be solved by contemporary law. This regulation needs to result from the knowledge of the children psychology that is affecting family law the most but also has its practical aspects in the area of taxation and payment issues that will be analyzed deeply as well.juridical problems, financial problems, international joint custody, family.
Evidence Types and Surveillance Systems in Anti-Tax Fraud Measures, Anti-Money laundering and counter-terrorism financing
Full text linkThe goal of this article is to confirm or disprove the hypothesis, whether: “The tax administrators are allowed to use the instruments of evidence which are gained by applying anti-tax fraud methods along with measures of anti-money laundering and counter-terrorism financing only according to the procedural rules of the specific procedure and to the EU data protection rules”. It will also discuss the options that the public agencies, including tax administrators and Financial Intelligence Unit, have with regard to using the instruments of evidence, information, documents and tax statements including tax return, control statements and transaction reports received from different subjects via Electronic Registry of Incomes (ERI, EET). This article involves different evidence coming from surveillance systems in Anti-Tax Fraud, Anti-Money Laundering (AML) and in Counter-Terrorism Financing (CTF) according to Tax Procedure Code, Criminal Procedure Code and Administrative Procedure Code along with special legal [email protected] Professor for Financial Law and Economics, Department of Law and Social Sciences, Mendel University in Brno, the Czech Republic and Junior Associate in Attorney-in-Law Office of Mgr. Jiří Slováček, Prague. The author specializes in economics for lawyers, financial market law and non-fiscal part of financial law, public expenditures law and law of e-Finance. He is the author and co-author of several books and reviewed articles in law journals, he has also extensively published and presented presentations on conferences since 2007. He is a member of Information and Organization Centre for the Research on the Public Finances and Tax Law in the Countries of Central and Eastern Europe. Website: www.kyncl.net.Mendel University in Brno, the Czech RepublicBoháč R. (2016), K problematice tzv. daňových balíčků. Finanční, daňový a účetní bulletin. č. 3, Wolters Kluwer.Coleman R., Mccahill M. (2010), Surveillance and crime, London.Eigen P. a kol. (2000), Kniha protikorupčních strategií, Transparency International, Praha.Kyncl L. a kol. (2012), Poznej svého klienta - základní zásada finančního práva (Know Your Customer - basic principle of the financial law), 1st ed., Masarykova univerzita, Brno.Lyon D. (2002), Surveillance as Social Sorting: Privacy, Risk and Automated Discrimination, Abingdon-on-Thames, Routledge.Macnair M.R.T. (2013), The Law of Proof in Early Modern Equity, “Comparative Studies in Continental and Anglo-American Legal History Series” Volume 20, Berlin: Duncker & Humblot.10313
Environmental taxes - criticism of new legal regulation
No full textCílem tohoto článku je rozebrat a konstruktivně zkritizovat novou právní úpravu ekologických daní, jak pro Českou republiku začala být účinná od 1. ledna 2008 po přijetí reformy směřující ke stabilizaci veřejných rozpočtů ČR. Autor se bude kromě základních principů a konstrukčních prvků daní zabývat možnými inovacemi v právní úpravě, které by mohly dle jeho názoru napomoci lepší motivaci fyzických a právnických osob neplýtvat zdroji energie, které potenciálně poškozují životní prostředí. Jedná se právě o zdroje zdaněné ekologickými daněmi.The aim of this article is to analyze and constructively criticize new legal regulation on environmental taxes in the way it started to be legally effective for the Czech Republic from 1st January 2008 after the reform aimed at the stabilization of the Czech Republic's public budgets was passed. The author will focus on basic pinciples and structural items of taxes and will propose some inovations in the legal regulation that may improve the motivation of physical and artificial persons not to waste energy sources that can potentially damage the environment. These are the sources taxed by the environment taxes
Limitations on cash payments during real property transfers
No full textCelem niniejszego opracowania jest analiza zawartych w czeskim prawie ograniczeń
dotyczących wpłat gotówkowych za przeniesienie własności nieruchomości.
Co do zasady czeskie przepisy zabraniają dokonywania wpłat gotówkowych przekraczających
kwotę 15,000.00 EURO. Autor opisuje wyjątki od tej zasady.Masaryk Universit
Measures of General Nature in the Area of Electronic Communications
No full textCílem tohoto článku je analýza opatření obecné povahy zavedených do českého právního řádu s účinností od 1. ledna 2006 novým správním řádem. Opatření obecné povahy budou analyzována na úseku elektronických komunikací a telekomunikací, tedy především v souvislosti se správní činností Českého telekomunikačního úřadu.The aim of this article is to analyze measures of general nature brought into Czech law by the new Administrative Code with effectivity from 1st January 2006. Measures of general nature will be analyzed in the area of electronic communications and telecommunications, i.e. in connection to administrative activities of the Czech Telecommunication Office
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